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Taxation treatment of Hepatitis C compensation payments.
[FA96 s9]
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191.—(1) In this section—
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“the Scheme” means the Scheme of Compensation for certain persons who have contracted Hepatitis C from the use of Human Immunoglobulin-Anti-D, whole blood or other blood products, which was approved by Dáil Éireann on the 13th day of December, 1995;
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“the Tribunal” means the Tribunal established by the Minister for Health on the 15th day of December, 1995, to administer the Scheme pursuant to Clause 22 of the Scheme.
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(2) This section shall apply to any payment in respect of compensation—
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(a) by the Tribunal, or
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(b) following the institution by or on behalf of an individual of a civil action for damages in respect of personal injury,
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to a person in respect of a right of action in relation to which the person may make a claim to the Tribunal under Clause 4 of the Scheme.
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(3) For the purposes of the Income Tax Acts and notwithstanding any provision of those Acts to the contrary—
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(a) income consisting of payments to which this section applies shall be disregarded, and
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(b) any payment by the Tribunal to which this section applies shall be treated in all respects as if it were a payment made following the institution, by or on behalf of the person to or in respect of whom the payment is made, of a civil action for damages in respect of personal injury.
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